Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT

194 Taxmann 203High Court2010#702 most cited

What is Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT authority for?

Section 14A(2) and (3) read with Rule 8D are constitutionally valid. Rule 8D applies prospectively from Assessment Year 2008-09, and for prior assessment years, the Assessing Officer must determine the expenditure related to exempt income under Section 14A(1) using a reasonable basis.

144

judgments rely on this decision, according to BharatTax’s citation analysis of 368,153 Indian tax judgments — from 2011 to 2026.

Also referred to as

Godrej & Boyce · 194 Taxmann 203 · Section 14A · Rule 8D · constitutional validity · prospective application · AY 2008-09 · exempt income disallowance · reasonable basis

Also reported as

328 ITR 87

Sections most often in play

Section 14ASection 1961Section 115JBSection 8DSection 10(38)Section 10ASection 10AASection 143(3)

Issues it is cited on

section 94(7)section 80ia(1)section 75section 237record datesection 92ca(4)section 94section 92c(1)section 80ib(10)section 92c(2)section 80hsection 92c(3)

Judgments citing Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT

Vinyl Chemicals (India) Ltd, Mumbai vs. DCIT RG 3(3), Mumbai

In the result, the appeal filed by the assessee company is partly allowed

ITA 1066/MUM/2014[2010-11]Status: DisposedITAT Mumbai29 Jan 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1066/Mum/2014 ("नधा"रण वष" / Assessment Year : 2010-11) Vinyl Chemicals (India) Ltd., बनाम/ Asstt. Commissioner Of Regent Chambers, 7 Th Floor, Income Tax- Range 3 (3), V. Jamnalal Bajaj Marg, 6 Th Floor, Nariman Point, Aayakar Bhavan, Mumbai 400 021. Mumbai- 400 020. "थायी लेखा सं./Pan : Aaacv2410Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Ketan PanchmiaFor Respondent: Shri Airiju Jay Kumar (D.R.)
Section 10(35)Section 143(2)Section 143(3)Section 14ASection 40A(2)

…आयकर अपील"य अ"धकरण “F” "यायपीठ मुंबई म"। BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1066/Mum/2014 ("नधा"रण वष" / Assessment Year : 2010-11) Vinyl Chemicals (India) Ltd., बनाम/ Asstt. Commissioner of Regent Chambers, 7 th floor, Income Tax- Range 3 (3), v. Jamnalal Bajaj Marg, 6 th floor, Nariman Point, Aayakar Bhavan, Mumbai 400 021. Mumbai- 400 020. "थायी लेखा सं./PAN : AAACV2410Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by : Shri Ketan Panchmia Revenue by : Shri Airiju Jay Kumar (D.R.) सुनवाई क" तार"ख /Date of Hearing : 14-01-2016…

JCIT vs. State Bank of Mysore

In the result, appeal of the Revenue is dismissed

ITA 793/BANG/2013[2009-10]Status: DisposedITAT Bangalore18 Sept 2015AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boaz

For Appellant: Mr. K.R. VasudevanFor Respondent: Mr. G.R. Reddy
Section 10(34)Section 143(3)Section 14ASection 154Section 250Section 36(1)(viia)

…IN THE INCOME TAX APPELATE TRIBUNAL BANGALORE “A” BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA.No.793/Bang/2013 Assessment Year 2009-2010 Joint Commissioner of State Bank of Mysore Income Tax, LTU, vs. Finance Accounts Dept Bangalore – 85. Bangalore. (Appellant) (Respondent) For Revenue : Mr. G.R. Reddy For Assessee : Mr. K.R. Vasudevan Date of Hearing : 20.07.2015 Date of Pronouncement : 18.09.2015 ORDER PER SMT. P. MADHAVI DEVI, J.M. This appeal filed by the Revenue is directed against the Order of the Ld. CIT(A), LTU, Bangalore dated 19.03.2013 fo…

Manyatha Promoters Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the assessee’s appeal is treated as allowed for statistical purposes

ITA 1165/BANG/2014[2008-09]Status: DisposedITAT Bangalore30 Jul 2015AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri Jason P Boazm/S.Manyatha Promoters Pvt. Ltd. Classic Court, 1St Floor, 9/1 Richmond Road, Bangalore-560025. … Appellant Pan: Aadcm2448J Vs. Deputy Commissioner Of Income-Tax, Central Circle 2(2), Bangalore. … Respondent

For Appellant: Shri S.Venkatram, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT(DR)
Section 132Section 133ASection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER M/s.Manyatha Promoters Pvt. Ltd. Classic Court, 1st floor, 9/1 Richmond Road, Bangalore-560025. … Appellant PAN: AADCM2448J Vs. Deputy Commissioner of Income-tax, Central Circle 2(2), Bangalore. … Respondent Appellant by: Shri S.Venkatram, CA. Respondent by: Dr. P.K.Srihari, Addl.CIT(DR) Date of hearing : 21/07/2015. Date of pronouncement: 30/07/2015. O R D E R Per Smt. P. MADHAVI DEVI, JM: This appeal by the assessee is against the order of the CIT(A)-III, Bangalor…

Controla & Switchgear Co Ltd vs. Deputy Commissioner of Income Tax

Accordingly we are not inclined to admit the appeal. The same is dismissed

ITA/1155/2011HC Delhi14 Nov 2011
Section 14ASection 260ASection 80I

…ITA 1155/2011 Page 1 of 12 $~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1155/2011 % Date of Decision : 14th November, 2011. CONTROLA & SWITCHGEAR CO LTD ..... Appellant Through Mr. Kaanan Kapur, Adv. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through None CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V. EASWAR 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporter or not ? 3. Whether the judgment s…